Waroona Energy : Letter from successor auditor

Tel: [phone]	Level 9, Mia Yellagonga Tower 2
Fax: [phone]	5 Spring Street
www.bdo.com.au	Perth, WA 6000
	PO Box 700 West Perth WA 6872
	Australia

British Columbia Securities Commission

Alberta Securities Commission

TSX Venture Exchange

24 July 2023

Dear Sirs/Mesdames:

RE:	Waroona Energy Inc. (the "Company")
	Change of Auditors

As required by Section 4.11 of National Instrument 51-102, we have reviewed the information contained in the Notice of Change of Auditor dated July 20, 2023 (the "Notice") for the Company and have the following comments:

With exception to the last sentence of paragraph (a) and paragraph (c) of the Notice, with which we agree, we have no basis on which to agree or disagree with the statements made in paragraphs (a), (b) or (d) of the Notice.

We understand that the Notice of Change of Auditor, together with this letter and a similar letter from Smythe LLP, Chartered Professional Accountants, the resigning auditors, will be provided to the Company's registered shareholders with the meeting materials relating to the Company's next annual general meeting of shareholders.

Yours truly,

BDO Audit Pty Ltd

Phillip Murdoch

Director

BDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all members of BDO Australia Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit (WA) Pty Ltd and BDO Australia Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation.